40-7-36
Section 40-7-36 Book showing amount of taxes delivered to collector. After the book of assessments
has been completed as provided in this title, the tax assessor must enter in a book in concise
form the amount of taxes assessed against each taxpayer, showing separately the amount of
taxes on real estate and personal property and other subjects of taxation, and the
total amount of tax due, and the address of the taxpayer and the fees of the assessor with
a blank for the fees of the collector, and such book he must turn over to the tax collector
on or before September 15. For the services rendered by him in preparing such book he shall
receive compensation to be allowed by the county commission as follows: In counties where
the aggregate assessed value of real and personal property amounts to $2,000,000 or
less, $100; when the assessed value amounts to more than $2,000,000 and not exceeding $4,000,000,
$125; when the assessed values amount to more than $4,000,000 and not exceeding...
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40-5-35
Section 40-5-35 Assessment and collection of escaped taxes - Report to assessor. Whenever the
collector assesses and collects any escaped taxes, he shall forthwith report the same to the
tax assessor who shall enter such assessment in the back part of the book of assessments and
shall certify the amount collected and the items of property so assessed in the form of an
abstract to the Comptroller, and the Department of Revenue and the collector is chargeable
with the same to the amount of taxes due the state and county, respectively. (Acts 1935, No.
194, p. 256; Code 1940, T. 51, §222.)...
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40-7-27
Section 40-7-27 Assessor to certify correctness of returns, notify Department of Revenue and
deliver to board of equalization. When the assessor shall have completed his work of assessing,
valuing, and equalizing property which has been listed for taxation in his county, and such
valuation shall have been entered on the assessments lists, which shall not be later than
the last Monday in February of each year, he shall certify over his signature to the correctness
of his returns, showing valuations fixed by him, and he shall at once notify the Department
of Revenue by certified or registered mail that he has completed his assessment, valuation,
and equalization work and that the tax returns are ready for the review and inspection as
provided for in this title. Such lists of property shall be by the assessor delivered to the
board of equalization not later than the second Monday in March. (Acts 1935, No. 194, p. 256;
Code 1940, T. 51, §57.)...
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9-9-32
Section 9-9-32 Levy of annual installment of tax; form of certificate and order directing collection
of tax; preparation of tax record; proceedings as to delinquencies. (a) The said board of
water management commissioners shall each year thereafter determine, order and levy the amount
of the annual installment of the total taxes under Section 9-9-31, which shall become due
and be collected during said year at the same time that state and county taxes are due and
collected and which shall be evidenced and certified by the said board as provided in this
section. Prior to the first Monday in October of each year, one copy of the water management
tax book shall be delivered to the tax collector of each county in which benefited lands and
other benefited property of said district are situated after the judge of the court of probate
of the county in which the district was organized has affixed his signature to the certificate
and order directing the collection of said tax, and said tax shall...
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40-10-127
Section 40-10-127 Issuance of certificates of redemption. Upon the payment of the amount required
by law for the redemption of the lands sold for taxes by a person entitled to redeem, the
judge of probate, or official who performs the same function, shall issue that person a certificate
of redemption describing the lands, setting forth the facts of the sale substantially as contained
in the certificate of purchase, the date of redemption, the amount paid, by whom the lands
were redeemed, and make the proper entries in the book of sales in his or her office and immediately
give notice of the redemption to the county treasurer or custodian of the county funds. The
judge of probate, or official who performs the same functions, shall sign the certificate.
Unless signed, no certificate shall be held as evidence of redemption, and it shall be the
duty of the judge of probate, or official who performs the same functions, to keep a book
of certificates of redemption, and every blank shall have...
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23-1-56
Section 23-1-56 Contracts to do work - Qualification of bidders. (a) Prequalifications of contractors.
The Director of Transportation shall require all bidders to furnish a statement under oath,
on such forms as the State Department of Transportation may prescribe, of detailed information
with respect to their financial resources, equipment, past record, and experience of both
the firm and personnel of the organization, together with such other information as the State
Department of Transportation may deem necessary for carrying out the provisions of this chapter.
Such forms shall include a financial statement actually prepared by a certified public accountant
(C.P.A.) or any independent licensed public accountant approved by the Alabama State Department
of Transportation, an inventory of equipment listing its location and book value, a listing
of material and equipment houses with whom a line of credit is established as well as those
firms from whom principal materials and equipment...
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40-3-17
Section 40-3-17 Meetings - Review of assessments. When the assessor shall have completed the
assessment, valuation, and equalization work in his county as provided by law, he shall notify
each member of the board of equalization, if such board is not required by law to serve full
time, and such board shall meet on the second Monday in February or at such other date prior
thereto as may be made possible by the completion of the work of the tax assessor and sit
at the courthouse of the county, from day to day, until its duties are completed or its allotted
number of days exhausted, and shall review, revise, correct, and fix the assessment values
made by the tax assessor by raising or lowering the assessment of any person, partnership,
corporation, or association, except such assessments as have been approved by the Department
of Revenue, as to any or all of the items of his assessment, in such manner as to secure the
assessment of property at the amount specified by law on its fair and...
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40-9F-33
Section 40-9F-33 Limitations on tax credits; Historic Income Tax Credit Account; transfer or
assignment of tax credits. (a) The state portion of any tax credit against the tax imposed
by Chapter 18 for the taxable year in which the certified rehabilitation is placed in service,
shall be equal to 25 percent of the qualified rehabilitation expenditures for certified historic
structures. No tax credit claimed for any certified rehabilitation may exceed five million
dollars ($5,000,000) for all allowable property types except a certified historic residential
structure, and fifty thousand dollars ($50,000) for a certified historic residential structure.
(b) There is created within the Education Trust Fund a separate account named the Historic
Preservation Income Tax Credit Account. The Commissioner of Revenue shall certify to the Comptroller
the amount of income tax credits under this section and the Comptroller shall transfer into
the Historic Preservation Income Tax Credit Account only...
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45-45-201.07
Section 45-45-201.07 Payment of tax required for issuance of license. To prevent motor vehicles,
as defined by Section 40-12-240, from escaping taxation and to provide for the more efficient
assessment and collection of taxes due on same, no license shall be issued to operate a motor
vehicle on the public highways of this state, nor shall any transfer be made by the director
of the department as provided under this part, until the ad valorem tax on such vehicle shall
have been paid in the county for the preceding year, as evidenced by a receipt of the director
of the department where the owner of the vehicle resides, if the vehicle is owned by an individual;
and if the vehicle is owned by a firm, corporation, or association, then as evidenced by the
receipt of the director of the department in the county in which the motor vehicle is used
or operated; provided, that this section shall not apply to motor vehicles owned by dealers,
the state, counties, and municipalities. Every person,...
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40-20-36
the address shown on the application or delivered otherwise to the applicant; the first copy
of the application shall be retained by the judge as his permanent record, and the second
copy of the application, together with a certificate of the amount of taxes paid thereon,
shall be sent by the judge to the tax assessor of the county. If it later is ascertained that
an insufficient amount was paid with the application for the exemption provided herein, such
exemption shall not be thereby rendered void, but the additional amount which should have
been paid, together with a penalty of 25 percent and one percent interest per month thereon
from the date of the application until paid shall be a lien on the interest exempted and a
personal debt of the applicant collectible by civil action for appropriate personal
judgment and to enforce the lien, which may be maintained by the county to which such sum
should have been paid. (Acts 1957, No. 261, p. 332, §7; Acts 1961, No. 864, p. 1346, §1.)...

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